Late fees payable u/s 234E - Once, the AO has no power to levy ...
Income Tax
September 29, 2020
Late fees payable u/s 234E - Once, the AO has no power to levy any late filing fee for the return processed prior to 01.06.2015, then no such power can be exercised by the AO while passing rectification order/s under section 154 of the Act for the respective periods prior to 01.06.2015. - AT
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